https://www.taxtmi.com/highlights?id=84854 Appellants undertook packing/repacking, labeling/re-labeling of machine parts. Issue was classification of earthmoving machines - as automobiles or not. CESTAT held amendment making parts/components/assemblies of earthmoving equipment taxable under "Automobiles" effective prospectively from 29.04.2010, not retrospectively. Earthmoving machines not "automobiles" in common parlance. Amendment to include them under "Automobiles" prospective from 29.04.2010. Impugned orders set aside. Appeal allowed. en-us Wed, 15 Jan 2025 07:36:53 +0530 Wed, 15 Jan 2025 07:36:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84854 Appellants undertook packing/repacking, labeling/re-labeling of machine parts. Issue was classification of earthmoving machines - as automobiles or not. CESTAT held amendment making parts/components/assemblies of earthmoving equipment taxable under "Automobiles" effective prospectively from 29.04.2010, not retrospectively. Earthmoving machines not "automobiles" in common parlance. Amendment to include them under "Automobiles" prospective from 29.04.2010. Impugned orders set aside. Appeal allowed. Highlights Central Excise Wed, 15 Jan 2025 07:36:53 +0530 https://www.taxtmi.com/highlights?id=84854